scholarly journals TAX LAW SECURITY FUNCTION: ESSENCE AND FORMS OF IMPLEMENTATION

2020 ◽  
pp. 439-446
Author(s):  
Д. А. Кобильнік
Keyword(s):  
Public Interest ◽  
Good Faith ◽  
Tax Law ◽  
Legal Basis ◽  
Public Authorities ◽  
Protective Function ◽  
The Public ◽  
Tax Legislation ◽  
Legal Coercion ◽  
Legitimate Interests

The article stipulates that tax and legal coercion: a) takes place exclusively on a legal basis measures of tax and legal coercion and the procedure for their implementation, the competence of authorized entities, the concept and composition of tax offenses are enshrined in the tax legislation of Ukraine; b) it is operated by specially authorized state bodies, as a rule, bodies of the state fiscal service (in some cases tax and legal coercion may be applied by the court); c) applies only to specific subjects of law taxpayers and fees in connection with their participation in tax relations; d) the purpose of its application is the protection and defense of the public interest in tax relations. Tax-legal coercion is a type of state-legal coercion, legally regulated influence of specially authorized public authorities on the behavior of taxpayers in case of non-compliance with the latter requirements of tax law in order to protect and defend the public interest in tax relations. It is concluded that the direction of legal influence determines the essence of the protective function of tax law. Through the implementation of the protective function is: ensuring compliance with the model of behavior of the subjects of tax relations, which is established by the rules of tax law; stimulating the subjects of tax law to comply with its rules; ensuring the fulfillment of assigned duties; guaranteeing the possibility of restoring the violated rights and legitimate interests of the authorities and obligated parties. This actually ensures a combination of factual and legal content of tax relations, guarantees the good faith performance of obligations under the rules of tax law. Through the implementation of the protective function of tax law, its characteristics such as universality, guarantee, security and coercion are revealed. the protective function of tax law is realized through the application to the taxpayer of measures of tax coercion and measures of tax control.

PUBLIC INTEREST AS A BASIC ELEMENT OF THE PROTECTIVE FUNCTION OF LABOR LAW - THE PROTECTION OF WHISTLEBLOWERS

2019 ◽  
Vol 1 (XIX) ◽  
pp. 333-343
Author(s):  
Łucja Kobroń-Gąsiorowska
Keyword(s):  
Public Interest ◽  
Labor Law ◽  
Basic Element ◽  
Good Faith ◽  
Protective Function ◽  
Actual Knowledge ◽  
The Public ◽  
Private And Public ◽  
Public Sectors

Whistleblowing is a key tool in fighting corruption and wrongdoing. This article is intended to present changes related to the understanding of the protective function of labor law in the context of protecting whistleblowers who report, in good faith, actual knowledge or suspicion of wrongdoing in both the private and public sectors. The author puts forward the thesis that protection of the public interest is a new and key element of the protective function of labor law.

scholarly journals Atuação das organizações sociais na administração dos serviços de saúde: eficiência e seu instrumento de concretização do direito fundamental a saúde - Action of social organizations in the administration of health services

2019 ◽  
Vol 1 (2) ◽  
Author(s):  
Laura Garbini Both ◽  
André Rodrigues Meneses
Keyword(s):  
Social Services ◽  
Public Interest ◽  
Economic Sector ◽  
Public Authorities ◽  
Private Partnership ◽  
The Public ◽  
Social Organizations ◽  
The Subject ◽  
Article 5 ◽  
Percentage Data

<p>O presente trabalho objetiva analisar a atuação, legalidade e eficiência das organizações sociais. Uma vez que, esta tem sido motivo de intensos questionamentos, por parte daqueles que não enxergam benefícios na criação de um terceiro setor econômico. Há quem defenda que, é dever exclusivo do poder público, executar e fiscalizar os serviços sociais. A contrário senso há quem defenda uma publicização dos serviços que não são executados apenas pelo poder estatal, mas também pelo setor privado. Sendo assim, porque contrariar uma parceria publico-privada que só objetiva trazer benefícios para a população brasileira?</p><p>No decorrer deste estudo, será respondido tal questionamento, por meio de reflexões acerca das discussões e alegações de inconstitucionalidade da lei 9.637/98, de parte da lei de licitações ─ 8.666/93. Bem como, da suposta violação dos seguintes preceitos constitucionais: artigo 5ª, XVII e XVIII; artigo 22, XXVII; artigo 23; artigo 37, II, X e XXI; artigo 40, caput e § 4º; artigos 70, 71 e 74; artigo 129; artigo 169; artigo 175; artigo 196; artigo 197; artigo 199, § 1º; artigo 205; artigo 206; artigo 208; artigo 209; artigo 215; artigo 216, § 1º; artigo 218 e artigo 225. Onde será comprovado por meio de dados percentuais a eficiência e os benefícios advindos da sua criação.</p><p> </p><p> </p><p> </p><p>This paper aims to analyze the performance, legality and efficiency of social organizations. Since this has been the subject of intense questions from those who do not see benefits in the creation of a third economic sector. There are those who argue that it is the exclusive responsibility of the public authorities to execute and supervise social services. On the contrary, there are those who advocate an advertisement of services that are not only carried out by state power, but also by the private sector. So, why oppose a public-private partnership that only aims to bring benefits to the Brazilian population?</p><p>In the course of this study, this question will be answered, through reflections on the discussions and allegations of unconstitutionality of Law 9.637 / 98, part of the law of bidding - 8.666 / 93. As well as the alleged violation of the following constitutional precepts: Article 5, XVII and XVIII; article 22, XXVII; Article 23; Article 37, II, X and XXI; article 40, caput and paragraph 4; Articles 70, 71 and 74; article 129; Article 169; article 175; Article 196; article 197; article 199, paragraph 1; Article 205; Article 206; article 208; Article 209; Article 215; article 216, paragraph 1; article 218 and article 225. Where will be proven by means of percentage data the efficiency and the benefits coming from its creation.mptions that justify the use of them with greater efficiency in the achievement of the public interest.</p>

Subjects of Tax Relations: Features of Legal Status and Classification

2019 ◽  
Vol 10 (7) ◽  
pp. 2024
Author(s):  
Liubov M. KАSIANENKO ◽  
Nataliа I. ATAMANCHUK ◽  
Olena O. BOIKO-SLOBOZHAN ◽  
Olena V. SHAKIROVA ◽  
Sergiy O. DANILOV
Keyword(s):  
Subject Matter ◽  
Legal Status ◽  
Scientific Research ◽  
Educational Process ◽  
Tax Law ◽  
Public Authorities ◽  
Legal Personality ◽  
Tax Legislation ◽  
The Subject

The relevance of the subject matter is conditioned upon the fact that nowadays, both tax law theory and the current tax legislation fail to provide a single, unified definition of the concept of ‘subject of tax relations’. Furthermore, there is no clear criteria for the division of subjects of tax relations into types, which makes it impossible to establish the exact scope of participants in tax relations, and to determine the level of their tax legal personality. The purpose of this paper is to determine the scope of participants in tax relations, to analyze and clarify the legal status of established subjects and determine the functions that they perform in tax legal relations, as well as, on the basis of the results obtained, to construct a detailed classification of subjects of tax relations. The key method of scientific research is the method of scientific modelling, because in this article, on the basis of the analysis of existing scientific positions and provisions of legislation, the authors build their own theoretical model of the subject matter, formulate a conceptual apparatus and offer their practical application. This paper examines the subjects of tax relations, examines their types, outlines the limits of their legal personality in tax relations. The analysis of national legislation and various scientific approaches provides for the classification of subjects of tax relations, the legal status and the role they play in the tax mechanism are determined. The paper develops proposals for practical content to improve the provisions of the Tax Code of Ukraine on subjects of tax relations, provides author's definitions of the concept of ‘subjects of tax relations’. The provisions, conclusions, proposals and recommendations formulated in this paper can be used in: lawmaking – to improve and adopt new regulations, to amend existing legislation, to adapt them to the best European and international models; the law enforcement – to improve tax relations with the participation of public authorities; scientific research – for further study of financial and legal issues of participation of public authorities in budget relations; educational process – when teaching the subjects ‘Financial Law’, ‘Tax Law’, ‘Administrative Law’, ‘Topical Problems of Financial Law of Ukraine’ and related training courses.  

Government secrecy: public attitudes toward information provided by the authorities

2015 ◽  
Vol 25 (2) ◽  
pp. 197-222 ◽  
Author(s):  
Johanna Gunnlaugsdottir
Keyword(s):  
Public Interest ◽  
General Public ◽  
National Registry ◽  
Western World ◽  
Public Expenditures ◽  
Freedom Of Information ◽  
Public Authorities ◽  
Content Type ◽  
The Public ◽  
Government Provision

Purpose – The purpose of this paper is to present findings of a survey conducted during 2012 in Iceland with the intent of examining public opinion on government provision of information, i.e. whether the public felt that the authorities withheld information, either about subjects of general public interest or about public expenditures, if the authorities felt there was a reason to do so. Design/methodology/approach – A survey questionnaire was sent in March 2012 to almost two thousand Icelanders. This was a random sample selected from the National Registry. The response rate was almost 67 per cent. The survey was modelled on other research and resources that had examined trust toward public authorities and the influence of Freedom of Information Acts on government information practices. Findings – The survey discovered that the greater part of the citizenry felt that the authorities did keep important information of general public interest secret often or sometimes. Only 2-3 per cent of them believed that this never happened. Most of those surveyed felt as well that important information about public expenditures was often or sometimes withheld. Only 3-5 per cent of the respondents were of the opinion that this never happened. Practical implications – The results could be of value to public authorities that want to improve the provision of information and practice according to freedom of information act. They could also bring varied and valuable opportunities to the profession of records managers as well as others who practice information management. Originality/value – The survey adds valuable information and fulfils a need for a better understanding of what the public believes regarding government provision of information in Iceland. Although the survey is limited to Iceland, these findings may also be of value to public authorities and researchers in the Western World, Australia and New Zealand, to give a few examples where the culture and the practice of government may not be that different, as well as in other countries. The survey can lay the foundation for further research into the field.

scholarly journals Between consensus and the “tax agreement” provided for in the draft of the Tax Ordinance of June 4, 2019

2019 ◽  
Vol 29 ◽  
pp. 47-62
Author(s):  
Maria Tsima
Keyword(s):  
Public Interest ◽  
Present Author ◽  
Tax Law ◽  
Optimal Dimension ◽  
The Public ◽  
Legal Structure ◽  
Consumer Contracts ◽  
Normative Basis ◽  
The Relationship ◽  
Contractual Agreement

A change in the perception of the relationship between the tax debtor and the tax creditor is necessary. The regulation of non-governing forms of operation of tax authorities is the normative basis that determines the change in the way in which tax matters are dealt with. This article reviews the proposal for consensual resolution of disputes contained in the draft of the Tax Ordinance of March 8, 2019. In this draft, a chapter entitled “Tax agreement” was included, which is devoted entirely to the structure of the tax agreement. However, to what extent does the outlined legal structure of the tax agreement make it possible to create a negotiating space between the taxpayer and the tax authority? The consensuality that the parties strive for should foster the pursuit of the private interest in the optimal dimension and, at the same time, should not affect the public interest. This is possible. In this way, the equality of parties manifests itself in the framework of consumer contracts where the entrepreneur’s party is stronger or on the level of repressive law for example, in criminal law — where, as indicated, the consensual way of settling the matter should not disqualify the aspiration to equalize the position of all participants of this consensus. The position defended by the present author is that obtaining a contractual agreement in tax law based on a consensus assuming the parity of parties does not exclude the possibility of pursuing a fiscal interest.Między konsensusem a „umową podatkową” przewidzianą projektem Ordynacji Podatkowej z dnia 4 czerwca 2019 rokuKonieczna jest zmiana postrzegania relacji dłużnik podatkowy–wierzyciel podatkowy. Regulacja niewładczych form działania organów podatkowych stanowi bowiem podstawę normatywną warunkującą przeprowadzenie zmiany sposobu załatwiania spraw podatkowych. W artykule analizie poddano propozycję konsensualnego rozwiązywania sporów podatkowych zawartą w projekcie Ordynacji podatkowej z 8 marca 2019 roku. W projekcie tym ujęto rozdział poświęcony w całości konstrukcji umowy podatkowej. Na ile jednak zarysowana konstrukcja prawna umowy podatkowej umożliwia zaistnienie przestrzeni negocjacyjnej między podatnikiem a organem podatkowym? Warto, by konsensualność, do której dążyłyby strony takiej umowy, sprzyjała realizacji interesu prywatnego w wymiarze optymalnym i jednocześnie nie godziła w interes publiczny. Jest to możliwe. W taki sposób równość stron przejawia się w ramach umów konsumenckich w których strona przedsiębiorcy jest wyjściowo stroną silniejszą czy na płaszczyźnie prawa represyjnego przykładowo w prawie karnym — gdzie jak się wskazuje, konsensualny sposób załatwienia sprawy nie powinien dyskwalifikować dążenia do zrównywania pozycji wszystkich uczestników tego konsensu. Autorka niniejszego artykułu broni stanowiska, że uzyskanie w podatkach umownego uzgodnienia na podstawie konsensusu zakładającego równorzędność stron nie wyklucza możliwości realizacji interesu fiskalnego.

scholarly journals Corruption Counteraction in the Mechanism of Federal Public Administration: Federal and Inter-Regional Levels

2019 ◽  
Vol 13 (3) ◽  
pp. 426-437
Author(s):  
Konstantin Ishekov ◽  
Konstantin Cherkasov ◽  
Yulia Malevanova
Keyword(s):  
Public Administration ◽  
The State ◽  
National Strategy ◽  
Legal Basis ◽  
Federal Law ◽  
Public Authorities ◽  
Normative Documents ◽  
The Public ◽  
Russian State ◽  
Package Principle

Current anti-corruption legislation is characterized by a lack of concentration and unity of legislative acts that regulate the work of public authorities and administration at the federal and inter-regional levels. The Federal Law «On Counteracting Corruption» has a framework nature and does not meet all the challenges of preventing and counteracting corruption that the Russian state now faces. Thus, the relevance of this study is obvious. The goal of the authors is to determine the key trends and means of systematizing legislation that regulates the anti-corruption activities of the state. Having analyzed a vast massive of normative legal acts on counteracting corruption at the federal and inter-regional levels as well as international experience, the authors conclude that it is necessary to amend the Federal Law «On Counteracting Corruption» by, among other things, systematizing the norms that regulate the corresponding sphere of state activities. The authors express their confidence that the effectiveness of legislation on counteracting corruption could considerably improve with the «package» principle of streamlining legislation and the introduction of a basic normative legal act — the Law on Counteracting Corruption, then changing the acts that are not in line with it and developing other normative documents to specify it. The use of a systemic approach to counteracting corruption also requires the revision and improvement of some clauses of the National Strategy of Counteracting Corruption which should incorporate the analysis of the situation with the anti-corruption policy of the state, the assessment of the effectiveness of the existing system, monitoring and audit, as well as the instruments of the anti-corruption policy. The paper also presents the authors’ position on the development and upgrading of the legal basis of organizing the public authorities and administrations at the central and inter-regional levels that regulates the specification and optimization of determining and delimiting jurisdictions in the sphere of counteracting corruption. The authors conclude that at present it is not advisable to organize a separate special corruption counteraction body in Russia because the conditions necessary for its establishment are lacking.

scholarly journals PENERAPAN DOKTRIN FAIR USE TERHADAP PEMANFAATAN HAK CIPTA PADA PLATFORM DIGITAL SEMASA COVID 19 DI INDONESIA

2021 ◽  
Vol 13 (1) ◽  
pp. 130-148
Author(s):  
Rika Ratna Permata ◽  
Tasya Safiranita ◽  
Yuliana Utama ◽  
Reihan Ahmad Millaudy
Keyword(s):  
United States ◽  
Public Interest ◽  
The United States ◽  
Fair Use ◽  
Internet Archive ◽  
Digital Platforms ◽  
The Public ◽  
Potential Market ◽  
Legitimate Interests ◽  
Almost All

The Covid-19 pandemic has resulted in more people doing activities from home, so almost all activities are carried out online, including for educational activities. The problems on this research are how the comparison between fair use regulations in Indonesia and in the United States during the pre-Covid-19 pandemic? How the regulations of the doctrine of fair use to anticipate the occurrence of a new phenomenon regarding the use of copyright on digital platforms during and/or after the Covid-19 pandemic? The method used in writing this law is a normative juridical method. The results of the study conclude that Fair use rules in Indonesia already regulate that fair use will not harm the legitimate interests of creators but does not provide clear parameters regarding fair interests. While the Fair use Arrangements in the United States are regulated in 17 U.S. Code 107. In this regulation, there are 4 factors, namely: the purpose and character of the use, the nature of the copyrighted work, the quantity and importance of the material used, the effect of the use upon potential market or value of the copyrighted work. The Covid-19 pandemic gave rise to fair use cases that had never occurred before the outbreak of Covid-19, e.g. the case of The Internet Archive, it can be observed that there is an encouragement from the public to further relax copyright protection because of the Covid-19 pandemic resulting in the public interest having to be carried out rather than the creators and copyright holders.

scholarly journals RUSSIAN COURT OF HUMAN RIGHTS: REAL NEED OR UNNECESSARY JUDICIAL AUTHORITY

2021 ◽  
pp. 17-22
Author(s):  
В.А. Винокуров
Keyword(s):  
Human Rights ◽  
Civil Rights ◽  
Russian Federation ◽  
Round Table ◽  
Judicial System ◽  
Legal Basis ◽  
The Public ◽  
Legitimate Interests ◽  
The Russian Federation ◽  
State Body

Через призму обязанности государства соблюдать и защищать права и свободы человека и гражданина в Российской Федерации в статье рассматриваются правовые основы возможности образования нового суда – российского суда по правам человека. Рассмотрены существующие нормативные правовые акты, устанавливающие порядок осуществления защиты органами судебной власти прав и законных интересов граждан страны и иных лиц, проживающих в России. Использованы мнения членов Совета при Президенте Российской Федерации по развитию гражданского общества и правам человека, а также участников «круглого стола», проведенного в Общественной палате Российской Федерации и посвященного вопросам создания российского суда по правам человека. По итогам проведенного анализа сделан вывод, из которого следует, что вместо создания очередного государственного органа судебной власти следует наладить эффективную работу существующей судебной системы, для чего сформулированы конкретные предложения. Through the prism of the state's obligation to respect and protect human and civil rights and freedoms in the Russian Federation, the article examines the legal basis for the possibility of forming a new court – the Russian Court of Human Rights. The existing normative legal acts establishing the procedure for the protection of the rights and legitimate interests of citizens of the country and other persons residing in Russia by the judicial authorities are considered. The opinions of the members of the Presidential Council for the Development of Civil Society and Human Rights, as well as the participants of the "round table" held in the Public Chamber of the Russian Federation on the establishment of the Russian Court of Human Rights were used. Based on the results of the analysis, it is concluded that instead of creating another state body of judicial power, it is necessary to establish the effective functioning of the existing judicial system, for which specific proposals are formulated.

scholarly journals Confidential Information and the Right to Freedom of Speech

2021 ◽  
Vol 10 ◽  
pp. 648-651
Author(s):  
Svitlana Bevz ◽  
Keyword(s):  
Human Rights ◽  
Mass Media ◽  
Public Interest ◽  
Criminal Liability ◽  
Freedom Of Speech ◽  
Confidential Information ◽  
Public Authorities ◽  
The Public ◽  
The Mass Media ◽  
The Right

The article is devoted to the problem of ensuring balance in the realization of two fundamental human rights and freedoms in a democratic society – the right to freedom of speech and privacy. It has been concluded that the rights to freedom of speech and privacy are recognized as fundamental human rights that do not conflict with each other but are intangible, inherent in every person. The right to freedom of journalism is a continuation of the right to freedom of speech and information and consists in the collection, storage, and dissemination of socially important information through the mass media. The usage of the rights in question, including in the mass media actions, may not be grounds for restricting or violating the right of everyone to privacy, the confidentiality of correspondence, correspondence, telephone conversations, and entails criminal liability in cases provided by law. In the public interest, the law provides grounds for exempting a journalist from criminal liability for disclosing confidential information, in particular in the case of disclosure of information of public interest or has already been published in other media, or concerns officials of public authorities.

LOS PODERES PÚBLICOS Y LA PROTECCIÓN DE LA CALIDAD DE LA VIDA: INTERVENCIÓN ADMINISTRATIVA FRENTE A LA CONTAMINACIÓN ODORÍFERA Y LUMÍNICA

2010 ◽  
pp. 807-841
Author(s):  
FRANCISCO MARTÍNEZ VÁZQUEZ
Keyword(s):  
Public Interest ◽  
Atmospheric Pollution ◽  
Active Role ◽  
Administrative Law ◽  
General Interest ◽  
Public Authorities ◽  
Public Intervention ◽  
The Public ◽  
Fertile Area

Las técnicas de intervención de las Administraciones Públicas se renuevan al ritmo que lo hacen los desafíos de la sociedad contemporánea, que reclaman un papel activo de los poderes públicos en defensa del interés general y de sus concretas manifestaciones. Un campo especialmente fértil para esta renovación funcional del Derecho administrativo ¿que tiene mucho de renovación dogmática¿ es el de la intervención pública frente a las nuevas formas de contaminación atmosférica. En concreto, este trabajo analiza la forma en que las Administraciones Públicas se sirven de técnicas conocidas, aunque también renovadas, para hacer frente a la contaminación lumínica y odorífera, en tanto que agresiones al interés público que conectan directamente con las preocupaciones de una sociedad expuesta a numerosos riesgos directamente asociados al progreso tecnológico. Así, el recurso a la división del territorio atendiendo a la vulnerabilidad frente a las nuevas formas de contaminación, o la técnica de las autorizaciones y licencias, por no hablar del ejercicio de la potestad sancionadora, no hacen sino actualizar los instrumentos clásicos de intervención administrativa al servicio de nuevas finalidades. Administrazio publikoen esku-hartzeko teknikak egungo gizartearen erronken erritmoan berritzen dira, izan ere, botere publikoen parte-hartze aktiboa eskatzen da, interes orokorraren eta interes horren adierazpen zehatzen defentsan. Kutsadura atmosferikoko agerpen berriei aurre egiteko arlo publikoaren esku-hartzeak esparru bereziki oparoa dakar Administrazio zuzenbidearen berritze funtzional honetarako ¿berritze dogmatikoa ere nabarmena da hemen¿. Hain zuzen ere, lan honetan, administrazio publikoek argi- eta usain-kutsadurari aurre egiteko teknika ezagunak (baina baita berrituak ere) nola erabiltzen dituzten aztertzen da, izan ere, kutsadura horiek interes publikoari egindako erasoak dira, eta zuzenean erlazionatuta daude gizarteak dauzkan kezkekin, aurrerapen teknologikoarekin lotutako hainbat arriskuren menpe baitago gizartea. Horrela, bada, kutsadura- agerpen berriekiko ahulezia aintzat hartuta lurraldea zatitzea, edo baimen eta lizentzien teknika, edo zehapen-ahalmena gauzatzea esku-hartze administratiboak izan dituen ohiko baliabideen eguneratzea baino ez dira, helburu berrien zerbitzura jarrita. The techniques for the intervention by the Public Administrations are updated at the pace with the challenges of the contemporaneous society, which demands an active role by public authorities in defense of the general interest and its concrete expressions. A specially fertile area for this functional updating in Administrative Law ¿which is very much a dogmatic updating- is public intervention against new forms of atmospheric pollution. Specifically, this work analyzes the form by which Public Administrations use already known techniques, albeit also updated, in order to face the lighting and odoriferous pollution, as attacks to public interest which directly connect to the worries by a society exposed to multiple perils directly related to the technologic process. Thus, the resort to the division of the territory taking into account the vulnerability against new forms of pollution, or the technique of authorization and licences, apart from not talking about the exercise of the punishing power, does not do but to bring up to date the classic instruments of administrative intervention for the new purposes¿ sake.

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